Tax Notes has published a report by Steven Maguire, of Congressional Research Service, highlighting the move by many cash-strapped states to decouple from the federal estate tax system and impose an estate tax in 2010.
See Steven Maguire, "Federal Estate Tax Repeal Reduces State Tax Revenues" 2010 TNT 9-23, December 22, 2009.
Posted by Evan L. Abrams, Esq., Associate Editor, Wealth Strategies Journal
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